GRI 401: Employment 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 401-3
Parental leave
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
7 datapoints ↓
6 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how it supports employees who take parental leave and what actually happens in practice. The focus is not just on whether a policy exists, but on the leave arrangements available, who can use them, and how the organisation tracks take-up and return to work across the workforce.
Practically, the report should cover the organisation’s full employee base rather than only a few well-supported sites or headline examples. It should show whether the approach is applied consistently across operations, and make clear any differences by location, contract type, or employee group where those affect access to parental leave or the way it is used.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Employee gender | The gender category used for the employee count, as reported in the source population for this disclosure. | HRIS employee master data, workforce reporting extract, or the internal diversity reporting definition used for the period. | HR / People Analytics |
| Parental leave eligibility | The number of employees who were eligible to take parental leave during the reporting period. | HR policy eligibility rules, leave administration records, and the workforce population used for the period. | HR / Leave Administration |
| Parental leave takers | The number of employees who actually took parental leave during the reporting period. | Leave management system, payroll absence records, or HRIS leave extract for the reporting period. | HR / Payroll |
| Return-to-work count | The number of employees who came back to work in the reporting period after their parental leave ended. | Return-to-work records, HRIS status changes, and leave end dates matched to the reporting period. | HR / People Operations |
| Twelve-month retention | The number of employees who returned from parental leave and were still employed 12 months later. | HRIS employment status history, return-to-work dates, and a 12-month follow-up check against active employment records. | HR / People Analytics |
| Return rate | The percentage of employees who took parental leave and later came back to work in the reporting period, calculated from the leave-taker and return counts. | Calculated from rows 2 and 3, with the formula and source counts retained for audit trail. | HR / Reporting |
| Retention rate | The percentage of employees who took parental leave and were still employed 12 months after returning, calculated from the returnee and 12-month retention counts. | Calculated from rows 3 and 4, with the formula, return dates, and employment-status evidence retained. | HR / Reporting |
Show GRI 401-3 sub-elements (LRA working checklist)
- Use a gender category for the data point.
- Work out how many people who took parental leave were still with the organisation 12 months after coming back.
- Work out how many people came back to work after parental leave during the reporting period.
- Count everyone who took parental leave.
- Count everyone who had a right to take parental leave.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which workforce population and reporting period you will use, then apply that same scope consistently to every figure and rate in this disclosure.
- Define the eligibility rules in plain terms before counting anything: state who is treated as having access to parental leave, and make sure the same rule is used for all related totals.
- Gather the underlying records for each measure: the eligible headcount, the number who actually used leave, the number who came back during the period, and the number still employed 12 months later.
- Calculate the two percentages from the underlying counts, and check that the numerator and denominator match the way you have defined the leave population and the return-to-work cohort.
- Record any exclusions, adjustments, or changes in method, including why they were made and whether they affect comparability with prior periods.
- Review the final disclosure against the source material and your evidence pack to confirm the figures, wording, and scope are aligned before submission.
Request parental leave metrics from HR systems
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How many people were eligible for parental leave, how many used it, and how many came back and stayed employed after returning during the reporting period?
Use your organisation’s own people-policy and leave terminology first, then map it to the reporting labels. Keep the request in the language your HR team, payroll team, or people analytics team already uses, and check the source material before sign-off.
Weak request
Please send the GRI 401-3 parental leave disclosure data.
Why it fails: This is too framework-led and does not tell the owner what to pull from their systems, which period to use, which population is in scope, or how to calculate the follow-up measures. It also leaves the owner to guess the internal labels and the source of truth.
Better request
Could you pull the family leave figures for [reporting period] from [source system(s)] for the employees in scope? Please provide the number of employees eligible for the leave, the number who used it, the number who returned during the period after the leave ended, and the number from that return group who were still employed 12 months later, split by [your gender categories]. Please include the return and retention percentages, the counting basis, and any exclusions or manual corrections.
Formal email template
Subject: Data request for parental leave reporting Hi [name/team], Could you please pull the people data needed for our sustainability reporting on family leave for [reporting period]? We need the figures for: - employees who were eligible for the leave arrangement - employees who used the leave - employees who came back to work during the period after the leave ended - employees from that return group who were still employed 12 months later - the related return and retention percentages - the split by [your organisation’s gender categories] Please use the figures from [source system(s)] and note the counting basis, any exclusions, and any manual adjustments. If helpful, you can return the information in the table format below. Please also include a short note on how the numbers were built so we can check them before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — could you share the family leave data for [reporting period] from [source system(s)]? We need counts for eligible employees, those who used the leave, those who returned in the period, those still employed 12 months later, plus the return and retention percentages, split by [your gender categories]. Please include the counting basis and any exclusions/corrections. Thanks.
Industry examples
Retail
Context. A large retailer tracks leave through an HRIS and separate store payroll records, with store and head office populations reported together.
Adapted request. Please provide the family leave figures for [reporting period] across store and head office employees, using the HRIS as the main source and payroll only where needed to confirm dates. Include eligible employees, employees who used the leave, returners in the period, and those still employed 12 months later, split by [your gender categories].
Example response. We used the HRIS extract dated [date]. Scope covers all employees in the reporting group. Eligible: 1,240. Took leave: 86. Returned during the period: 79. Still employed 12 months later: 72. Return rate: 91.1%. Retention rate: 91.1%. No manual adjustments.
Manufacturing
Context. A manufacturer records leave in an HR case tool, while employment status is confirmed through payroll and site HR records.
Adapted request. Please pull the parental leave data for [reporting period] from the leave case tool and confirm employment status through payroll/site records where needed. We need the eligible count, the number who took leave, the number who returned in the period, and the number still employed 12 months later, with the figures split by [your gender categories].
Example response. Source systems: leave case tool and payroll. Scope: production and office employees in the reporting group. Eligible: 430. Took leave: 28. Returned during the period: 26. Still employed 12 months later: 24. Return rate: 92.9%. Retention rate: 92.3%. Two records needed manual date checks.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain how you defined the employee groups, how you counted eligibility, leave use, returns, and 12-month retention, and what period and employment status rules you applied when calculating the two rates.
Context note
Set out what the figures say about uptake of parental leave and how many people came back and remained employed a year later, so readers can judge both participation and longer-term retention.
Fluctuation statement
If any figure moved noticeably from the prior period, note the main operational reasons you can evidence, such as changes in workforce size, gender mix, leave eligibility, or the timing of returns.
Content index entry
GRI 401-3 Parental leave — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 401-3. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We built the coverage figure from the employee population we actually used for the period, and we kept the inclusion and exclusion rules consistent across the related counts. | Assurer checks whether the population basis was defined before calculation, applied consistently, and not changed to improve the result. | Population definition note; reporting boundary memo; HR headcount extract used for the calculation; reconciliation showing included and excluded employees; sign-off from the report owner. |
| For the entitlement count, we relied on HR records showing who had access to the leave arrangement during the period, rather than on estimates or manager recollection. | Assurer probes whether the entitlement figure is supported by source records and whether the eligibility rule was applied correctly to the disclosed group. | HR policy and eligibility rules; employee-level entitlement extract; system report or payroll/HRIS output; sample checks against contracts or employee records; evidence of review by HR and reporting teams. |
| For the take-up count, we used recorded leave events from the people system and removed duplicates so each employee was counted once for the period. | Assurer checks whether leave events were complete, whether duplicate or overlapping records were handled properly, and whether the count matches the source system. | Leave register or HRIS report; data-cleaning log; duplicate-removal rules; sample trace from employee record to reported figure; approval of the final dataset. |
| The return-to-work number was prepared from the same leave records, with a clear cut-off date so only people who came back within the reporting period were included. | Assurer probes whether the timing rule was applied consistently and whether the reported number matches the underlying leave and return dates. | Leave start/end records; return-to-work dates; period cut-off rule; reconciliation between leave register and reported count; exception list for cases with missing dates. |
| To support the 12-month follow-up figure, we checked employment status at the anniversary point after return and treated leavers in line with the documented rule set. | Assurer checks whether the follow-up test was performed at the right point in time, whether employment status was verified, and whether departures were handled consistently. | Employee status history; 12-month follow-up extract; rule for counting active employment at anniversary; evidence of how resignations, dismissals, or transfers were treated; review notes from HR or internal audit. |
| We calculated the return rate from the two underlying counts using the same period basis, and we reviewed the arithmetic before publication. | Assurer probes whether the rate is mathematically correct, whether the numerator and denominator are aligned, and whether rounding or presentation changed the result. | Calculation workbook; formula audit trail; source counts used in the rate; rounding policy; independent check or second-person review before sign-off. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- A percentage is stated without the underlying counts (numerator and denominator).
- The denominator — what the figure is a share of — is not explained.
- Partial scope is reported as if it were complete coverage.
- One-off activities are counted as if they were ongoing programmes.
- Boundary or period changes that move the figure are not flagged.
- Exclusions from the reported scope are not listed or explained.
Mistakes to avoid when collecting the data
- Wrong data owner
Chasing HR policy staff alone can miss the payroll or case-management owner who actually holds the leave records and return dates.
- Framework language used in the request
Asking for the data in disclosure wording can confuse the business team, so they may send a report that does not match their own system fields.
- Scope not pinned down
If you do not define which employee groups and locations are in scope, different teams may count different populations and the figures will not tie back.
- Wrong time basis
Pulling figures from the wrong period, or using the date the leave was approved instead of the period the event happened in, distorts the counts.
- Mixed counting method
Combining headcount, cases and full-time equivalent style measures in one extract can make the totals impossible to reconcile.
- Source labels lost
Copying numbers into a spreadsheet without keeping the original system labels or case references makes it hard to trace each figure back to its source.
- Groups merged that should stay separate
Putting all leave users into one bucket can hide the split between those entitled, those who actually took leave, those who came back, and those still employed later.
- Evidence details missing
Saving only the final numbers, without the underlying report date, extract owner and file version, leaves no audit trail for review.
- No sign-off trail
If the draft is not checked and approved by the people who own the source data, later corrections can overwrite the original figures without explanation.
Where judgement is often needed
- Set the group boundary when the workforce changes mid-year
If a business is bought, sold, or reorganised during the period, explain which people are counted in the leave figures and use one cut-off rule consistently across the counts and rates.
- Choose one local rule where country leave rules differ
Where leave entitlements vary by country or contract type, state the policy used to decide who is treated as eligible and apply that same rule across all locations.
- Decide how to handle people close to the scope line
Make a clear call on workers such as fixed-term staff, part-time staff, agency workers, or others on atypical arrangements, then describe whether they are included and why.
- Fix the timing basis for each count
State whether the numbers are taken at a point in time or built from events during the reporting period, and keep the same timing basis for entitlement, take-up, return, and later retention.
- Use estimates only where records are incomplete
If some sites cannot provide exact figures, explain any estimate method, show which parts are estimated, and keep the approach consistent from one location to the next.
- Round in a way that does not distort the rates
If headcounts are rounded, disclose the rounding rule and check that the rounded inputs still produce the reported percentages without creating obvious mismatches.
- Aggregate carefully where privacy limits detail
When small teams or sensitive leave records cannot be shown separately, combine them into broader groups and say how the grouping affects the gender split and the leave totals.
- Explain how you treat partial-year joiners and leavers
State whether people who joined or left during the year are included in the leave and return figures, and make sure the same inclusion rule is used in the numerator and denominator.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Retail · synthetic · written by LRA
This example shows how to present the gender split, the eligible population, leave take-up, return-to-work outcomes, and the two rates using internally consistent synthetic figures.
| Gender | Eligible for parental leave | Took parental leave | Returned during the reporting period after leave ended | Still employed 12 months after return | Total |
|---|---|---|---|---|---|
| Women | 120 | 96 | 90 | 84 | 390 |
| Men | 80 | 20 | 18 | 17 | 135 |
Synthetic example only: we report parental-leave take-up and return outcomes by gender, with the figures split between women and men. The rates shown are calculated from the relevant headcounts in each gender group, and the 12-month retention figure counts only those who had already come back and were still employed a year later.
Manufacturing · synthetic · written by LRA
This example demonstrates the same disclosure for a different sector, with a different gender mix and consistent rate calculations.
| Gender | Eligible for parental leave | Took parental leave | Returned during the reporting period after leave ended | Still employed 12 months after return | Total |
|---|---|---|---|---|---|
| Women | 210 | 168 | 160 | 152 | 690 |
| Men | 140 | 35 | 33 | 31 | 239 |
Synthetic example only: we set out parental-leave results by gender for our workforce, including who was eligible, who used the leave, who came back in the year, and who remained employed after 12 months. The return and retention percentages are based on the people who took leave in each gender group.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- Parental leave participation by gender — bar: A side-by-side comparison of how many employees in each gender group were eligible for parental leave and how many actually used it.
- Return-to-work and 12-month retention by gender — stacked bar: For each gender group, the number who came back after leave and the subset still employed 12 months later, showing the follow-through after return.
- Leave take-up versus eligibility — bar: A simple comparison of eligible employees against those who took parental leave, helping readers see take-up against the available pool.
- Return and retention rates over the reporting period — line: The reported return-to-work rate and retention rate across the period, if the organisation tracks these measures over time.
- Gender split of parental leave outcomes — table: A compact table listing, by gender, eligibility, leave taken, returns to work, 12-month retention, and the two rates.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We reported 18 employees who took parental leave.
Better
We reported that 24 employees were eligible for parental leave, 18 took it, 15 came back during the year, and 14 were still with us 12 months later, giving a 83% return-to-work rate and a 78% retention rate.
Best
Across our whole workforce for the year, 24 employees were eligible for parental leave, 18 used it, 15 returned during the reporting period, and 14 were still employed 12 months later; the 83% return rate and 78% retention rate were lower than last year because more people extended their leave into the next period.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 401-3 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Cogna Educação S.A. | Education Services · Brazil | 2024 | Partial | p. 8 →p. 103 →p. 140 → | Relato Integrado 2024 → | KPMG | ||||||||||||||||||||||||
Evidence in Cogna Educação S.A.’s reportWhat the report shows Cogna Educação S.A.'s 2024 Relato Integrado report provides detailed data on parental leave, including the total number of employees entitled to parental leave (men: 22,265; women: 11,310; p.141) and those who took parental leave during the year (men: 93 to 115; women: 381 to 436; p.141). The report also specifies the duration of extended parental leave as six months for maternity and 20 days for other cases (p.158). However, while the report includes some context on employees returning to work after parental leave, it does not provide a clear headline value for this metric (p.141), and no percentage values related to parental leave return rates were found.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Abertis | Ground Transportation — Highways and Railtracks · Spain | 2024 | Partial | p. 256 →p. 259 →p. 164 → | Abertis Annual Report 2024 → | KPMG | ||||||||||||||||||||||||
Evidence in Abertis’s reportWhat the report shows Abertis' 2024 Annual Report provides detailed workforce data by gender, working time, and activity, including full-time and part-time breakdowns (p.224), and reports on employees with disabilities (p.218). It also includes parental leave statistics and retention rates after 12 months for men and women (p.164), and presents gender distribution percentages across various categories (p.234). However, the report lacks specific percentage values for some metrics and does not provide certain numeric values or percentages that might be relevant for a fuller understanding of gender diversity or inclusion outcomes.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Port of Melbourne | Water Transportation — Ports and Services · Australia | 2025 | Exact | p. 65 →p. 30 → | Port of Melbourne 2025 Sustainability Report → | EY | ||||||||||||||||||||||||
Evidence in Port of Melbourne’s reportWhat the report shows Port of Melbourne’s 2025 Sustainability Report provides detailed data on workforce composition, including full-time equivalent (FTE) counts by gender and part-time employee numbers on page 60, and percentages of female representation on the Board, in executive roles, and across all employees (p.60, p.24). The report also addresses workforce diversity and engagement with specific reference to gender and racial/ethnic group representation for executive management and other employees on page 67. However, the report lacks certain numeric and percentage values related to other diversity metrics, and some data relevant to shipping lines is noted as not applicable or outside the company’s control (p.67).
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A preparer is pulling together the year-end people metrics. One employee took family-related leave in the period, returned before the year closed, and is still on payroll 12 months later.Which headcount figures and rates should be checked so the disclosure covers the full path from entitlement through leave, return, and later retention?
Model answer. Capture the number of staff who could have used parental leave, the number who actually did, the number who came back during the reporting year after that leave finished, and the number of those returners who were still employed 12 months later. Then calculate the two percentages from those same groups: one for coming back to work and one for staying employed after return.
Why this matters. The disclosure follows the employee journey, so the counts and percentages must line up across entitlement, take-up, return, and later retention.
A HR system records leave by reason, but some records show only 'family leave' and do not separate parental leave from other absences. The preparer also has gender data for each person.How should the preparer decide what to include, and what extra breakdown is needed?
Model answer. Use only the cases that can be identified as parental leave, not a broader family-leave bucket unless it can be split cleanly. The figures also need a gender split, so the data should be organised by gender as well as by the parental-leave measures.
Why this matters. If the source data is too broad, it must be refined so the parental-leave figures and gender breakdown are both supportable.
At year-end, 18 employees were entitled to parental leave, 7 took it, 5 returned to work before the reporting date, and 4 of those 5 were still employed 12 months after returning. The preparer is unsure whether the return and retention percentages can be shown because one returner has not yet reached the 12-month point.Can the preparer report the rates now, and how should the incomplete 12-month case be handled?
Model answer. Yes, the rates can be reported from the employees whose outcomes are known. The one returner who has not yet completed 12 months should not be counted in the 12-month retention figure until that period has actually elapsed; otherwise the later retention number would be overstated or based on an unfinished outcome.
Why this matters. Only include people in the later retention count once the 12-month post-return period is complete.
A group payroll team has figures for the parent company and two subsidiaries. One subsidiary uses a different leave policy, but all three entities are in the reporting boundary and the preparer wants one combined disclosure.What should the preparer check before combining the numbers, and what is the key risk if the policies differ?
Model answer. Check that the same parental-leave definitions and counting approach are being used across the whole reporting boundary, so the totals are comparable and can be added together without distortion. If one entity treats the leave differently, the combined figures may mix unlike populations or outcomes, which would weaken the reliability of the disclosure.
Why this matters. Group totals are only meaningful when the underlying leave rules and counting method are consistent across the entities included.
Analyse this disclosure across real reports
See how companies actually report GRI 401-3 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS S1
Own Workforce — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
How do I use the GRI 401-3 Employment page to prepare a draft disclosure from scratch?
Start with the plain-language explainer, then work through the step-by-step preparation section and the listed datapoints. The page also gives draft-output prompts, so you can move from data collection to a first narrative and content-index line. ↑ section
What data do I need to collect for GRI 401-3 Employment on this page?
The page says to prepare employee gender, parental leave eligibility, parental leave takers, return-to-work count, twelve-month retention, return rate, and retention rate. Use those as the core dataset before drafting the disclosure. ↑ section
How should I set the scope and methodology for the GRI 401-3 Employment data on this page?
Use the step-by-step preparation section to decide what population and period your figures cover, then keep the approach consistent across the listed datapoints. The page is designed to help you document the method clearly enough for review and assurance. ↑ section
Who should own the GRI 401-3 Employment data in practice?
The page is aimed at sustainability and ESG managers, HR teams, data owners, and assurance reviewers, so ownership should sit with the people who can explain the source data and the calculation approach. The evidence pack and assurance claims are there to help those owners prepare a reviewable file. ↑ section
What evidence pack should I build for GRI 401-3 Employment assurance readiness?
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the six assurance claims so you can show the source data, the checks performed, and the basis for the final numbers. ↑ section
What are the common reporting gaps or mistakes to avoid for GRI 401-3 Employment?
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check before you finalise the disclosure. Review those points after you have populated the datapoints and before you draft the narrative. ↑ section
How do I use the synthetic example disclosure on the GRI 401-3 Employment page?
Treat the example as a model for structure, not as a source of real figures. It shows how the quantitative table and narrative can be presented, and the numbers are internally consistent for illustration only. ↑ section
What should I put in the draft narrative and content index for GRI 401-3 Employment?
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. Use those to turn your checked data into a concise draft that explains the figures and points readers to the right location in your report. ↑ section
How do I use the Prep & Assurance workbook for GRI 401-3 Employment?
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it to organise the datapoints, evidence, and checks before you draft the disclosure. ↑ section
Can I use the printable Library Card PDF to brief HR or the data owner on GRI 401-3 Employment?
Yes. The Download Centre includes a printable Library Card PDF, which is useful as a quick reference when you are coordinating data collection, review, and sign-off. ↑ section
How does the ESRS S1 (Own Workforce) reference help me with GRI 401-3 Employment?
The page says ESRS S1 (Own Workforce) is the closest correspondence, so it can help you think about whether any data you collect is reusable across frameworks. It does not mean the reporting requirements are identical, so you still need to follow the page’s own guidance for this disclosure. ↑ section
More questions this page can help with
- GRI 401-3 Employment checklist for HR data owner and ESG manager
- GRI 401-3 Employment evidence pack items for assurance review
- GRI 401-3 Employment workbook download how to use
- GRI 401-3 Employment example disclosure table and narrative starter
- GRI 401-3 Employment common mistakes before submission
- GRI 401-3 Employment data points employee gender parental leave retention rate
- GRI 401-3 Employment how to calculate return rate and retention rate
- GRI 401-3 Employment step by step preparation guidance
- GRI 401-3 Employment assurance claims to verify
- GRI 401-3 Employment content index line draft
- GRI 401-3 Employment from company reports examples
- GRI 401-3 Employment ESRS S1 reusable data
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
